Road Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Containers Etc By Refrigerator Vehicles, Trucks, Trailers, Man Or Animal Drawn Vehicles Or Any Other Vehicles.
5/12/18
Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
27/07/2018 13/10/2017 22/08/2017
12% 18% 5% 12% 18% 5% 12%
996512
Railway Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Intermodal Containers, Bulk Cargo Etc
5/12/18
Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
27/07/2018 13/10/2017 22/08/2017
12% 18% 5% 12% 18% 5% 12%
Service Providers and GST Implications
Goods Transport Agency (GTA): As per GST provisions, a GTA is any person who provides service in relation to the transport of goods by road and issues a consignment note. Services provided by a GTA are subject to GST.
Non-GTA Transporters: Entities that transport goods by road without issuing a consignment note are not classified as GTAs. Services provided by such transporters are exempt from GST.
GST Rates and Mechanism for GTA Services
GTAs have the option to choose between two GST rate structures:
5% GST Rate: Applicable if the GTA does not avail input tax credit (ITC). Under this option, the liability to pay GST falls on the recipient of the service under the Reverse Charge Mechanism (RCM).
12% GST Rate: Applicable if the GTA opts to avail ITC. In this case, the GTA is responsible for paying the GST.
Exemptions Specific to Live Animals
While the supply of certain live animals is exempt from GST, this exemption does not automatically extend to their transportation services. The exemption for transportation services by road applies only when provided by non-GTA transporters.
Service Provider
GST Applicability on Transporting Live Animals
Non-GTA Transporters
Exempt from GST
GTA (with consignment note)
5% GST (without ITC) under RCM or 12% GST (with ITC)
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
